Micromanipulator System falls under Tariff item no. 9011

In re Shivani Scientific Industries (GST AAR Gujarat)

The product ‘Micromanipulator system’ manufactured and supplied by M/s. Shivani Scientific Industries pvt.ltd. is classifiable under Tariff item no. 9011 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). The said product  is covered under Entry No. 184 of Schedule-IV of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 (upto 14.11.2017) and under Entry No.411F of Schedule-III of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 (as amended) (w.e.f. 15.11.2017) issued under the CGST Act, 2017. Applicability of the rate of GST on the said product would be 28% (14% SGST + 14% CGST) upto 14.11.2017 and 18% GST (9% SGST + 9% CGST) with effect from 15.11.2017.

Read AAAR Ruling : ‘Micro Manipulator System’ classifiable under Chapter Heading 9018

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT

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